Avinash Kurungot
Avinash Kurungot is a B.B.A. LL.B (Hons.) Graduate from Christ University, Bangalore. Following a stint in Civil Litigation, marking appearances across the High Court of Kerala and various sub-courts, he has channelled his skills towards developing engaging tax, finance and news content.
![[BREAKING] Revenue cannot Levy Penalty on Belated GST Returns and then Disallow ITC due to Belated Filing: Madhya Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Madhya-Pradesh-High-Court-GST-GST-Returns-ITC-Input-Tax-Credit-GST-returns-penalty-taxscan.jpeg "[BREAKING] Revenue cannot Levy Penalty on Belated GST Returns and then Disallow ITC due to Belated Filing: Madhya Pradesh HC [Read Order]")
[BREAKING] Revenue cannot Levy Penalty on Belated GST Returns and then Disallow ITC due to Belated Filing: Madhya Pradesh HC [Read Order]
The Madhya Pradesh High Court recently held that the Revenue may not unfairly prejudice an Assessee by disallowing Input Tax Credit ( ITC ) citing...
![ITAT orders Condonation of 1809-Day Delay in FTC Disallowance Appeal After Verification of Form 67 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Bangalore-Income-Tax-Appellate-Tribunal-Income-Tax-TAXSCAN.jpg "ITAT orders Condonation of 1809-Day Delay in FTC Disallowance Appeal After Verification of Form 67 [Read Order]")
![Denial of Deduction u/s80P(2)(a)(i) to Souharda Cooperative Society citing provision of Banking Facilities to Nominal Members: ITAT Remits for Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Denial-of-Deduction-Souharda-Cooperative-Society-provision-of-Banking-Facilities-Banking-Facilities-to-Nominal-Members-ITAT-ITAT-Remits-Income-Tax-Appellate-Tribunal-Sahakari-Act-Taxscan.jpg "Denial of Deduction u/s80P(2)(a)(i) to Souharda Cooperative Society citing provision of Banking Facilities to Nominal Members: ITAT Remits for Verification [Read Order]")
AO to provide Assessee Opportunity of Hearing u/s 75(4), GST Act when Adverse Decision is Contemplated: Calcutta HC [Read Order]
The Calcutta High Court recently directed that a proper adjudicating authority shall mandatorily provide an opportunity of hearing to an Assessee as per the provisions of Section 75(4) of the West...
![AO to provide Assessee Opportunity of Hearing u/s 75(4), GST Act when Adverse Decision is Contemplated: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Calcutta-HC-Calcutta-High-Court-GST-Act-Adverse-Decision-WBGST-Act-GST-AO-to-provide-Assessee-taxscan.jpg "AO to provide Assessee Opportunity of Hearing u/s 75(4), GST Act when Adverse Decision is Contemplated: Calcutta HC [Read Order]")
Mere Summary of SCN in GST DRC-01 Inadequate; Proper Officer to issue SCN, Statement and Order u/s 73: Gauhati HC [Read Order]
The Gauhati High Court shed light on the provisions of Section 73 of the Assam Goods and Services Tax Act, 2017, (AGST Act) affirming that a summary of the purported show-cause notice (SCN) in GST...
![Mere Summary of SCN in GST DRC-01 Inadequate; Proper Officer to issue SCN, Statement and Order u/s 73: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Mere-Summary-of-SCN-Proper-Officer-to-issue-SCN-Gauhati-HC-Gauhati-High-Court-Assam-Goods-and-Services-Tax-AGST-Act-Taxscan.jpg "Mere Summary of SCN in GST DRC-01 Inadequate; Proper Officer to issue SCN, Statement and Order u/s 73: Gauhati HC [Read Order]")
Bombay HC restricts Canara Bank from including Tax Lawyer’s name in CIBIL List of ‘Wilful Defaulters’
The Bombay High Court recently ordered a stay, restricting Canara Bank from undertaking further steps to include arraigned taxation lawyer Anil Harish’s name in the list of wilful defaulters...
Addition by AO u/s 28(iv) of Income Tax Act unwarranted as Free Test Assets are Returned or Destroyed and Software Pricing Set by MAP: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Bangalore in a recent matter held that no addition may be made by an Assessing Officer ( AO ) under Section 28(iv) of the Income Tax Act, 1961 in the event...
![Addition by AO u/s 28(iv) of Income Tax Act unwarranted as Free Test Assets are Returned or Destroyed and Software Pricing Set by MAP: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Income-Tax-ITAT-ITAT-Bangalore-Income-Tax-Act-Section-28iv-of-Income-Tax-Act-taxscan.jpeg "Addition by AO u/s 28(iv) of Income Tax Act unwarranted as Free Test Assets are Returned or Destroyed and Software Pricing Set by MAP: ITAT [Read Order]")
Retrospective Amendment of Sec.16(5), CGST Act: Kerala GST AA deletes Penalties on Short-Paid Tax [Read Order]
The Joint Commissioner (Appeals), being the First Appellate Authority of Goods and Services Tax (GST) matters recently deleted demands and penalties observing the retrospective applicability of...
![Retrospective Amendment of Sec.16(5), CGST Act: Kerala GST AA deletes Penalties on Short-Paid Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Amendment-of-Sec.165-Retrospective-Amendment-CGST-Ac-deletes-Penalties-Short-Paid-Tax-Kerala-GST-taxscan.jpg "Retrospective Amendment of Sec.16(5), CGST Act: Kerala GST AA deletes Penalties on Short-Paid Tax [Read Order]")
Voluntarily Paid Tax or Reversed ITC not Refundable on insertion of Sec.16(5), CGST Act: Kochi GST Appellate Authority
The Joint Commissioner (Appeals), being the First Appellate Authority of Goods and Services Tax (GST) matters recently affirmed that no refund of voluntarily paid tax or reversal of Input Tax Credit...
